https://www.taxtmi.com/caselaws?id=91010 Where the department itself called for a Cost Accountant's certificate, a decision taken without waiting for that material was procedurally unfair. The Tribunal noted that the Assistant Commissioner decided the matter despite a request to keep proceedings pending, so the appellants were not given an effective opportunity to have the certificate considered. The matter was therefore required to be remanded to the jurisdictional Assistant Commissioner for fresh decision after considering the certificate and granting a proper hearing. en-us Wed, 19 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91010 Where the department itself called for a Cost Accountant's certificate, a decision taken without waiting for that material was procedurally unfair. The Tribunal noted that the Assistant Commissioner decided the matter despite a request to keep proceedings pending, so the appellants were not given an effective opportunity to have the certificate considered. The matter was therefore required to be remanded to the jurisdictional Assistant Commissioner for fresh decision after considering the certificate and granting a proper hearing. Case-Laws Central Excise Wed, 19 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91010